MEMORANDUM OPINION
POWELL, Special Trial Judge:
These consolidated cases are before the Court on participants Edwin A. Locke, Jr. and Karin M. Locke's (collectively the Lockes) motion to dismiss for lack of jurisdiction. Respondent concedes that the filing of a petition in bankruptcy by Mr. Locke divested this Court of jurisdiction over Mr. Locke and his partnership items pursuant to section 6231(b) and (c)
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